Newspaper Advertisement pursuant to Regulation 47 of SEBI (Listing Obligations and Disclosure Requirements) Regulation 2015
Submission of Annual Secretarial Compliance Report for the financial year ended 31st March 2026
Audited (Standalone and Consolidated) Financial Results for the quarter And Year ended March 31, 2026
Re-Appointment of Mr. Dhruba Jyoti Dowerah (DIN: 07432518) as a Whole-time director of the Company.
For Audited Financial (Standalone and Consolidated) for the quarter and year ended March 31, 2026
B&A Limited has informed BSE that the meeting of the Board of Directors of the Company is scheduled on 26/05/2026, interalia, to consider and approve the Audited Standalone and Consolidated Financial Results for the quarter and financial year ended 31st March,2026 amongst other business.
Compliance Certificate under Regulation 74(5) of SEBI (Depositories and Participants) Regulations, 2018 for the quarter ended 31st March, 2026.
Format of Initial Disclosure to be made by an entity identified as a Large Corporate. Sr. No. Particulars Details 1Name of CompanyB & A Ltd 2CIN NO.L01132AS1915PLC000200 3 Outstanding borrowing of company as on 31st March / 31st December, as applicable (in Rs cr) 68.62 4Highest Credit Rating during the previous FY BBB 4aName of the Credit Rating Agency issuing the Credit Rating mentioned in (4)INFOMERICS VALUATION AND RATING PVT. LTD. 5Name of Stock Exchange# in which the fine shall be paid, in case of shortfall in the required borrowing under the frameworkBSE We confirm that we are a Large Corporate as per the applicability criteria given under the SEBI circular SEBI/HO/DDHS/CIR/P/2018/144 dated November 26, 2018. No Name of the Company Secretary: BINITA PANDEY Designation: COMPANY SECRETARY EmailId: cosect@barooahs.in Name of the Chief Financial Officer: TAPAS KUMAR CHATTERJEE Designation: CHIEF FINANCIAL OFFICER EmailId: tapas@barooahs.in Date: 09/04/2026 Note: In terms para of 3.2(ii) of the circular, beginning F.Y 2022, in the event of shortfall in the mandatory borrowing through debt securities, a fine of 0.2% of the shortfall shall be levied by Stock Exchanges at the end of the two-year block period. Therefore, an entity identified as LC shall provide, in its initial disclosure for a financial year, the name of Stock Exchange to which it would pay the fine in case of shortfall in the mandatory borrowing through debt markets.
Please find enclosed herewith the Annual Disclosure pursuant to the provisions of Regulation 31(4) of SEBI (Substantial Acquisition of Shares & Takeovers), Regulations, 2011, received from the Promoter & Promoter group including person acting in concert for encumbrance of shares directly or indirectly as on the Financial year ended 31st March, 2026.
Intimation for closure of Trading Window.
| Particulars | Sep 2020 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue from Operations | 60.66 | 9.23 | 16.17 | 61.62 | 41.96 | 14.56 | 21.01 | 62.28 | 47.83 | 11.14 |
| YOY Revenue Growth % | - | - | - | - | -30.82% | 57.86% | 29.98% | 1.07% | 13.98% | -23.5% |
| Other Income | 0.18 | 1.13 | 0.58 | 1.51 | 0.68 | 12.85 | 0.72 | 1.24 | 0.37 | 2.84 |
| Total Income | 60.84 | 10.35 | 16.75 | 63.13 | 42.65 | 27.41 | 21.73 | 63.52 | 48.20 | 13.99 |
| Total Expenses + | 40.13 | 29.07 | 25.33 | 39.15 | 46.29 | 38.64 | 26.04 | 40.21 | 54.90 | 33.60 |
| Cost of Materials Consumed | 24.17 | -1.44 | 4.98 | 7.49 | 5.35 | 0.49 | 7.05 | 9.91 | 5.93 | 0.44 |
| Employee Benefit Expense | 15.88 | 14.07 | 21.40 | 26.45 | 20.84 | 15.51 | 22.59 | 25.44 | 20.51 | 14.17 |
| Other Expenses | 10.98 | 6.25 | 8.85 | 11.51 | 12.47 | 5.53 | 9.50 | 13.96 | 10.72 | 4.87 |
| Operating Profit | 20.53 | -19.85 | -9.16 | 22.47 | -4.33 | -24.08 | -5.03 | 22.08 | -7.07 | -22.46 |
| OPM % | 33.8% | -215.2% | -56.7% | 36.5% | -10.3% | -165.3% | -23.9% | 35.4% | -14.8% | -201.6% |
| Profit Before Tax + | 20.71 | -18.72 | -8.58 | 23.98 | -3.65 | -11.23 | -4.31 | 23.32 | -6.69 | -19.62 |
| Tax Expense | 0.00 | 0.51 | 0.00 | 0.00 | 0.00 | 0.85 | -0.36 | -0.05 | -0.02 | 1.97 |
| Tax % | 0% | - | - | 0% | - | - | - | -0.2% | - | - |
| Profit After Tax | 20.71 | -19.23 | -8.58 | 23.98 | -3.65 | -12.08 | -3.95 | 23.37 | -6.67 | -21.58 |
| EPS (Basic) | 66.80 | -62.04 | -27.69 | 77.34 | -11.76 | -38.98 | -12.74 | 75.39 | -21.52 | -69.62 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 |
|---|---|---|---|
| Revenue from Operations | 142.26 | 134.31 | 162.02 |
| YOY Revenue Growth % | 5.92% | -17.1% | - |
| Other Income | 5.18 | 15.62 | 8.87 |
| Total Income | 147.44 | 149.93 | 170.90 |
| Total Expenses + | 154.74 | 149.41 | 167.82 |
| Cost of Materials Consumed | 23.32 | 18.31 | 38.88 |
| Employee Benefit Expense | 82.71 | 84.19 | 75.74 |
| Other Expenses | 39.04 | 38.36 | 43.60 |
| Operating Profit | -12.48 | -15.10 | -5.79 |
| OPM % | -8.8% | -11.2% | -3.6% |
| Profit Before Exceptional | -7.30 | 0.52 | 3.08 |
| Exceptional Items | 0.00 | 0.00 | 0.00 |
| Profit Before Tax + | -7.30 | 0.52 | 3.08 |
| Tax Expense | 1.54 | -1.46 | 0.51 |
| Tax % | - | -280.6% | 16.6% |
| Profit After Tax | -8.83 | 1.97 | 2.56 |
| EPS (Basic) | -28.49 | 6.37 | 8.27 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 |
|---|---|---|---|
| ASSETS | |||
| Non-Current Assets + | 131.16 | 115.10 | 112.64 |
| Property, Plant & Equipment | 88.62 | 90.89 | 91.39 |
| Capital Work in Progress | 16.24 | 9.49 | 8.69 |
| Non-Current Investments | 4.63 | 4.58 | 3.87 |
| Goodwill | 0.00 | 0.00 | 0.00 |
| Other Intangible Assets | 0.14 | 0.30 | 0.47 |
| Current Assets + | 60.83 | 58.88 | 51.13 |
| Inventories | 10.32 | 7.02 | 5.86 |
| Trade Receivables | 1.16 | 1.61 | 1.74 |
| Cash and Cash Equivalents | 9.26 | 2.77 | 0.78 |
| Current Investments | 0.00 | 0.00 | 0.00 |
| LIABILITIES & EQUITY | |||
| Total Equity | 76.24 | 85.05 | 82.40 |
| Equity Share Capital | 3.10 | 3.10 | 3.10 |
| Other Equity | 73.14 | 81.95 | 79.30 |
| Non-Current Liabilities | 22.13 | 21.27 | 32.20 |
| Current Liabilities | 93.62 | 67.66 | 49.17 |
| Total Liabilities | 115.75 | 88.93 | 81.37 |
| Particulars | Mar 2026 | Mar 2025 | Mar 2024 |
|---|---|---|---|
| Cash from Operating Activities | -6.30 | -9.06 | 10.67 |
| Cash from Investing Activities | -7.03 | -2.30 | -33.96 |
| Cash from Financing Activities | 17.85 | -4.03 | 9.60 |
| Net Increase/Decrease in Cash | 4.53 | -15.39 | -13.69 |